Literally, tax refund means that after paying taxes, because some funds can be exempted from paying taxes, individuals pay more taxes, and these overpaid taxes will be returned to the tax account for tax deduction in the next tax payment cycle.

Second, analyze the details

Tax refund can be divided into three ways:

1, free, retired. General taxpayers export goods with both output tax and input tax. If the tax burden is zero, the output tax will naturally be exempted and the input tax will be refunded.

2, only necessity. If there is no input tax on exported goods, naturally only the output tax is exempted, and the input tax does not need to be refunded. For example, small-scale taxpayers have no input tax on duty-free products. As long as there is no tax refund, the goal of zero tax burden will be achieved.

3, can't help but shrink back. It is aimed at commodities that are not encouraged or restricted by the state. For example, crude oil is not enough for itself, and it has to be imported, not to mention those commodities whose export is prohibited.

Third, the tax refund declaration process

The first step is to declare tax exemption.

1. Issue export invoice. We can ask the freight forwarder to fax the customs declaration to us and issue export invoices according to the fax. Or wait

After the customs declaration form and the verification form are all returned to the enterprise, they are issued according to the customs declaration form, which seems to be inconsistent with the confirmation method of sales in the tax law, but it is generally more direct and simple.

2. According to the export invoice issued by us, enter each export information in the export tax refund software.

3. Print the tax exemption list

4. Generate a tax-free file, with a path to find.

5. The above-mentioned tax exemption documents shall be supplemented when filing the national tax value-added tax.

The second step is to pre-declare the tax refund.

1. Similarly, enter each export information in the export tax refund software.

2. Fill in the VAT declaration form, and fill in the declaration form accurately according to the national tax declaration.

3. Print the tax refund declaration form

4. Generate a tax refund declaration.

5. Upload the pre-declared tax refund documents in the online export tax refund declaration system.